Pat Corporation acquired an 80 percent interest in Sci Corporation for $480,000 on January 1 , 2021 , when Sci's stockholders' equity consisted of $400,000 capital stock and $50,000 retained earnings. The excess fair value over book value acquired was assipned to plant assets that were undervalued by $100,000 and to goodwill. The undervalued plant assets had a four-year useful life. ddditional Information 1. Pat' 2 account receivable includes $10,000 owed by Sci: 2. Sci mailed its check for $40,000 to Pat on December 30,2022 , in settlement of the advance. 3. A $20,000 dividend was declared by Sci on December 30,2022 , but was not recorded by Pat. 4. Financial statements for Pat and Sci Corporations for 2022 follow (in thousands): Revinures: 1) Ptepare the elimination entries required for eonsolidation on Decnaber 31, 2002, Shern all reguind computations December 31,2022 3) Stits which idens lave been amortized and which have not, and xhy? (30 Marla)